| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read: |
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| | | 84.__Clothing.__Sales of clothing having a taxable value of | | less than $75 per item.__For the purposes of this subsection, | | "clothing" includes any article of wearing apparel, including | | footwear, intended to be worn on or about the human body. |
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| | | This bill exempts clothing having a taxable value of less than | | $75 per item from the state sales tax. |
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